ORDER OF THE BOARD OF SUPERVISORS OF JACKSON COUNTY, MISSISSIPPI SETTING LEVY FOR COUNTY AD VALOREM TAXES FOR FISCAL YEAR 2025/2026 INCLUDING ROAD DISTRICT, SCHOOL, AND ALL OTHER TAXING DISTRICTS OF JACKSON COUNTY, MISSISSIPPI ______________________________________________________________________________ There came on for hearing and determination by the Board of Supervisors of Jackson County, Mississippi, on the 11th day of September, 2025, the matter of levying the ad valorem taxes for the fiscal year 2025/2026, beginning October 1, 2025, on assessments of property as of January 1, 2025, for the County, the county-wide road maintenance, the school districts, and for all other taxing districts, and fixing the levy or tax rate for the County and the districts as stated, in accordance with provisions of Section 27-39-317, Mississippi Code Annotated, and other laws relative to said matter, and the Board having fully and carefully considered the needs of, and the requirements of the various funds of the County and the various districts and the rates or levies which are required to produce the revenue necessary to meet the budget heretofore made, fixed and approved by the Board as required by law, and it having ascertained that the maintenance levies are supported by necessary petitions as required by law, and it appearing that the tax rate or levies for the County and several purposes, the county- wide road fund, the school districts, and other taxing districts are necessary in order to raise the funds required to meet the expenses of the County and of the said taxing districts for the said fiscal year. IT IS, THEREFORE, ORDERED by the Board of Supervisors of Jackson County, Mississippi, that the following ad valorem tax rates or levies be and the same are hereby imposed and levied for the fiscal year 2025/2026 upon the assessed value of all taxable property in Jackson County, Mississippi, and in the respective school districts, and all other taxing districts of Jackson County as the property is now assessed and listed, or may hereafter be assessed and listed in the assessment rolls of said County as of January 1, 2025 (except property subject to State Tax only, Educational Tax for community college, and except the exempted assessed value of homes to the extent exempted by the Homestead Exemption Act of 1946, as amended) said rates expressed in mills or decimal fractions of a mill, being levied and imposed upon each and every dollar of assessed valuation appearing upon the assessment rolls of said County as aforesaid, for the following funds or purposes, and when the money is collected, it shall be credited to the respective funds as provided by law. SECTION 1: There is hereby levied upon each and every dollar of assessed valuation in the County for the county-wide purposes as follows, as authorized by Section 27-39-317 Mississippi Code Annotated: As required by Miss. Code Ann. § 27-39-329(2)(b) 1.00 mills For the maintenance & operation of Miss. 2.60 mills Gulf Coast Junior College District as authorized by Miss. Code Ann. Sections 37-29-141 & 37-29-437 For capital outlay at Mississippi Gulf Coast 1.82 mills Junior College District as authorized by Miss. Code Ann. Sections 37-29-141 & 37-29-437 SECTION 2: There is hereby levied upon each and every dollar of assessed valuation in the County (except values subject to State Tax only and Education Tax for Community College) for the county-wide purposes as follows as authorized by Section 27-39-317, Mississippi Code Annotated: For General County purposes (current expenses and maintenance) as authorized by Miss. Code Ann. § 27-39-303 The levy of 33.26 mills for general county purposes for the following items: office and administration, judicial and law enforcement, legal fees, advertising county resources, farm and home service, operation and maintenance of building and grounds, support of exceptional school, ambulance service, public health, support of mental health, mosquito control, support of poor, and recreation as shown by the budget theretofore adopted by this Board, and in accordance with regulations of the State Auditing Department: For support of Jackson/George Regional Library 1.48 mills as authorized by Miss. Code Ann. § 39-3-5 For Airport Maintenance and Operations in .84 mills accordance with Miss. Code Ann. § 61-5-29 For Constructing and Maintaining Bridges 1.00 mills and Culverts pursuant to Miss. Code Ann. § 65-15-7 County-wide Road Maintenance and/or Construction, 8.36 mills Miss. Code Ann. Sections 27-39-317(b) and 27-39-305 SECTION 3: There is hereby levied upon each dollar of assessed valuation as authorized by Sections 37-57-1, 37-57-104, and 37-57-105, Mississippi Code Annotated, as follows: Jackson County School District, exclusive of 54.00 mills Municipal Separate School Districts SECTION 4: There is hereby levied upon each dollar of assessed valuation of taxable property outside of the municipalities in the County for garbage collection as follows: Garbage Collection outside municipalities 5.89 mills Miss. Code Ann. 19-5-21 SECTION 5: There is hereby levied and imposed upon each dollar of assessed valuation of taxable property in the school districts named below for bonds and/or notes, and interest, and bond and/or note obligations as follows: Jackson County School District Notes 2.79 mills Miss. Code Ann. 37-59-107 SECTION 6: There is hereby levied and imposed upon each dollar of assessed valuation of taxable property within a specific utility or fire protection district for maintenance and operation of said district as follows: Helena Lighting District (H.B. 1638, Local & 6.42 mills Private Law, 1991) Support of Volunteer Rural Fire Departments other 5.78 mills than Gulf Park/St. Andrews Fire Department, Miss. Code Ann. 83-1-39 Gulf Park/St. Andrews Fire District, Miss. Code 2.00 mills Ann. § 19-5-189 Gulf Park/St. Andrews Volunteer Fire Dept., 5.78 mills Miss. Code Ann. § 83-1-39 St. Andrews & Pinehurst Lighting District 2.00 mills (H.B. 1638, Local & Private Law, 1991) Triple Subdivision Lighting District 1.73 mills (H.B. 1638, Local & Private Law, 1991) West Jackson County Utility District 1.62 mills (S.B. 3090, Local & Private Law, 2004) Gulf Hills Lighting District 1.53 mills (H.B. 1638, Local & Private Law, 1991) SECTION 7: There is hereby levied and imposed upon each acre of uncultivated land in Jackson County, Mississippi, for the fiscal year 2025/2026 for reforestation, a tax of 11 cents per acre in accordance with Miss. Code Ann. 49-19-115. SECTION 8: It is further ordered by the Board of Supervisors that all ad valorem taxes levied and imposed are fixed with the limits as stated in Sections 27-39-301 through 27-39-329, of Mississippi Code Annotated, the general county taxes being governed by Section 27-39-303, road taxes by Section 27-39-305, the bridge tax by Section 27-39-305, and the school taxes being governed by Section 37-29- 141, Section 37-29-437, and Section 37-57-1. SECTION 9: It is further ordered that the above rates or levies in mills or decimal fractions thereof shall be applied to each dollar of assessed valuation as shown on the 2025 assessment rolls of Jackson County, Mississippi, and the respective districts upon which said rates or levies are respectively fixed, except as to such value as may be exempt by law, or fees in lieu, in whole or in part, from certain tax rates or levies, it being the intention and purpose of the Board of Supervisors of Jackson County, Mississippi, to fully and in detail comply with all requirements of laws relating thereto. SECTION 10: It is further ordered that all money received and collected by the Tax Collector and paid by him to the proper fund according to provisions of this order shall be credited to the designated fund by the County Auditor in accord with the budget heretofore adopted by this Board and shall be expended in the manner and for the purposes set forth in said budget and for no other purpose. SECTION 11: It is further ordered that the Clerk of this Board be and he is hereby expressly directed to comply with all requirements of law prescribed by Section 27-39-319 of the Mississippi Code Annotated, relating to the certification and publication of the ad valorem rates and levies herein made and fixed. Approved by unanimous vote of the Board of Supervisors of Jackson County, Mississippi, on Thursday, September 11, 2025, and signed by Board President, Barry Cumbest, and attested by Josh Eldridge, Clerk of the Board/Chancery Clerk.